ITO, CHENNAI V. Meenakshi Sivaraman, CHENNAI

ITA 1221/CHNY/2013

• Counselvise Citation: 122121714 RSA 2013
• Duration Of Justice: 2 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-12-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 05-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR B NISCHAL
• Assessee Lawyers: T S LAKSHMIVENKATARAMAN
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . !' , $ % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.1994/MDS/2015 ' (' / ASSESSMENT YEAR : 2009-10 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(2), CHENNAI - 600 034. V. M/S HOTEL RAJ PARK PVT. LTD., 180, TTK ROAD, ALWARPET, CHENNAI - 600 018. PAN : AAACM 2368 N (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : DR. B. NISCHAL, JCIT ,-*+ . / / RESPONDENT BY : SH.T.S. LAKSHMI VENKATARAMAN, CA ./ ITA NO.1996/MDS/2015 ' (' / ASSESSMENT YEAR : 2005-06 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 4(1), CHENNAI - 600 034. V. SHRI GANAPATHI SELVAGANAPATHI, NO.119, LLOYDS ROAD, ROYAPETTAH, CHENNAI - 600 014. PAN : ASAPS 6743 G (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : DR. B. NISCHAL, JCIT ,-*+ . / / RESPONDENT BY : SHRI S. GANAPATHY, FCA 2 I.T.A. NOS.1994, 1996, 1793, 2207, 2166 & 2097/MDS/15 I.T.A. NOS. 1820 & 69, /MDS/2014 I.T.A. NO.1221 & 625/MDS/13 I.T.A. NO.635/MDS/12 ./ ITA NO.1793/MDS/2015 ' (' / ASSESSMENT YEAR : 2009-10 THE INCOME TAX OFFICER, NON CORPORATE WARD 6(1), CHENNAI - 600 006. V. SHRI RAMANKUTTY MENON, NO.85-A, T.H. ROAD, THIRUVOTTIYUR, CHENNAI - 600 019. PAN : ADMPR 5011 K (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : DR. B. NISCHAL, JCIT ,-*+ . / / RESPONDENT BY : SHRI T. VASUDEVAN, ADVOCATE ./ ITA NO.1820/MDS/2014 ' (' / ASSESSMENT YEAR : 2006-07 THE INCOME TAX OFFICER, WARD III(1), TIRUCHIRAPPALLI 620 018. V. M/S TRICHY SRI AMMAN FINANCE (P) LTD., NO.C-94, FORT STATION ROAD, THILLAI NAGAR, TRICHY 620 018. PAN : AACCT 1970 F (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : DR. B. NISCHAL, JCIT ,-*+ . / / RESPONDENT BY : SH. A.S. SRIRAMAN, ADVOCATE ./ ITA NO.2207/MDS/2015 ' (' / ASSESSMENT YEAR : 2006-07 THE DEPUTY COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 2, CHENNAI - 600 034. V. MS. PRABHA DIXIT, NO.4, KRISHNASWAMY AVENUE, LUZ, MYLAPORE, CHENNAI - 600 004. PAN : AAFPD 3966 K (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : DR. B. NISCHAL, JCIT ,-*+ . / / RESPONDENT BY : SHRI M. VISWANATHAN, CA 3 I.T.A. NOS.1994, 1996, 1793, 2207, 2166 & 2097/MDS/15 I.T.A. NOS. 1820 & 69, /MDS/2014 I.T.A. NO.1221 & 625/MDS/13 I.T.A. NO.635/MDS/12 ./ ITA NO.2166/MDS/2015 ' (' / ASSESSMENT YEAR : 2010-11 THE INCOME TAX OFFICER, O/O THE INCOME TAX OFFICER (EXEMPTIONS), TIRUCHENDUR ROAD, RAHUMATH NAGAR, TIRUNELVELI 627 011. V. M/S TAMIL NADU MARITIME ACADEMY, 333, SOUTH BEACH ROAD, TUTICORIN. PAN : AABAT 2857 Q (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : DR. B. NISCHAL, JCIT ,-*+ . / / RESPONDENT BY : NONE ./ ITA NO.69/MDS/2014 ' (' / ASSESSMENT YEAR : 2010-11 THE ASST. DIRECTOR OF INCOMETAX, (EXEMPTIONS IV), CHENNAI - 600 034. V. M/S SRI TYAGA BRAHMA GANA SABHA, NO.103, G.N. CHETTY ROAD, T. NAGAR, CHENNAI - 600 017. PAN : AABTS 1159 B (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : DR. B. NISCHAL, JCIT ,-*+ . / / RESPONDENT BY : NONE ./ ITA NO.2097/MDS/2015 ' (' / ASSESSMENT YEAR : 2011-12 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 23(1), 130B, MUDICHUR ROAD, WEST TAMBARAM, CHENNAI 600 045. V. SHRI JAYARAMAN SRINIVASA SASTRY, OLD NO.20, NEW NO.4, ANNASAMY STREET, PALLAVARAM, CHENNAI - 600 043. PAN : AACPJ 0796 A (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : DR. B. NISCHAL, JCIT ,-*+ . / / RESPONDENT BY : NONE. 4 I.T.A. NOS.1994, 1996, 1793, 2207, 2166 & 2097/MDS/15 I.T.A. NOS. 1820 & 69, /MDS/2014 I.T.A. NO.1221 & 625/MDS/13 I.T.A. NO.635/MDS/12 ./ ITA NO. 1221/MDS/2013 ' (' / ASSESSMENT YEAR : 2005-06 THE INCOME TAX OFFICER, WARD I(3), CHENNAI - 600 034. V. SMT. MEENAKSHI SIVARAMAN, NO.18, AGAJA, NEW NO.13, OLD NO.6, RAMAN STREET, T. NAGAR, CHENNAI - 600 017. PAN : AAKPM 4478 N (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : DR. B. NISCHAL, JCIT ,-*+ . / / RESPONDENT BY : SHRI V.S. MANOJ, ADVOCATE ./ ITA NO. 625/MDS/2013 ' (' / ASSESSMENT YEAR : 2007-08 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE II, COIMBATORE. V. M/S COIMBATORE MARKETING COMMITTEE, 1841, TRICHY SALAI, RAMANATHAPURAM, COIMBATORE 641 045. PAN : AAAAC 1940 L (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : DR. B. NISCHAL, JCIT ,-*+ . / / RESPONDENT BY : SH. A.S. SRIRAMAN, ADVOCATE ./ ITA NO.635/MDS/2012 ' (' / ASSESSMENT YEAR : 2003-04 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE XIV, CHENNAI - 600 034. V. SMT. ZARINA MANZOOR, NO.10, WADELS ROAD, KILPAUK, CHENNAI - 600 010. PAN : AAAPZ 2525 P : (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : DR. B. NISCHAL, JCIT ,-*+ . / / RESPONDENT BY : SH. A.S. SRIRAMAN, ADVOCATE 5 I.T.A. NOS.1994, 1996, 1793, 2207, 2166 & 2097/MDS/15 I.T.A. NOS. 1820 & 69, /MDS/2014 I.T.A. NO.1221 & 625/MDS/13 I.T.A. NO.635/MDS/12 0 . 1$ / DATE OF HEARING : 28.12.2015 2!( . 1$ / DATE OF PRONOUNCEMENT : 28.12.2015 / O R D E R PER BENCH: THESE APPEALS OF THE REVENUE IN RESPECT OF DIFFE RENT ASSESSEES ARE DIRECTED AGAINST THE RESPECTIVE ORDER S OF THE COMMISSIONER OF INCOME TAX (APPEALS). WE HEARD ALL THESE APPEALS TOGETHER AND DISPOSING OF THE SAME BY THIS COMMON ORDER. 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THESE CASES IS LESS THAN ` 10 LAKHS. THE CBDT IN ITS CIRCULAR NO.F.NO.279/MISC/142/2007-ITJ(PT) D ATED 10.12.2015 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LESS THAN ` 10 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT I S BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THESE APPEALS. ACCORDINGLY, THESE APPEA LS STAND DISMISSED. 3. IN THE RESULT, THESE APPEALS OF THE REVENUE ARE DISMISSED. 6 I.T.A. NOS.1994, 1996, 1793, 2207, 2166 & 2097/MDS/15 I.T.A. NOS. 1820 & 69, /MDS/2014 I.T.A. NO.1221 & 625/MDS/13 I.T.A. NO.635/MDS/12 ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH DECEMBER, 2015 AT CHENNAI. SD/- SD/- (. !' ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 28 TH DECEMBER, 2015. KRI. . ,156 76(1 /COPY TO: 1. *+ /APPELLANT 2. ,-*+ /RESPONDENTS 3. 0 81 () /CIT(A) 4. 0 81 /CIT, 5. 69 ,1 /DR 6. :' ; /GF.